Study Guide
15. Part 4: The classification of parts and accessories
15.7. Parts Classified with the complete good
There are two provisions that allow a part to be classified with its complete good rather than in its own right.
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Provision 1 Heading terms The heading text itself specifies ‘…and parts thereof’. Parts are automatically included at the heading level. |
Provision 2 Legal notes A Section or Chapter note specifically directs that parts are to be classified with the complete goods, covering all levels of the classification hierarchy. |